Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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The High Court cancelled the bail granted to the respondent Gautam Garg, finding that the lower court had misconstrued the facts and legal position u/s 132 of the CGST Act. The Court held that the absence of material indicating the accused as the manager of the firms is not essential for prosecution u/s 132, which covers those who "cause to commit" offenses related to availing input tax credit without issuing invoices or supplying goods. The legislature amended Section 132 to catch hold of offenders enabling companies to avail input credit illegally. The Court found the respondent's arguments regarding accountability of only individuals engaged in management unsustainable and observed that while considering bail, courts should not delve into the legality of arrest unless there is a gross violation.
The High Court cancelled the bail granted to the respondent Gautam Garg, finding that the lower court had misconstrued the facts and legal position u/s 132 of the CGST Act. The Court held that the absence of material indicating the accused as the manager of the firms is not essential for prosecution u/s 132, which covers those who "cause to commit" offenses related to availing input tax credit without issuing invoices or supplying goods. The legislature amended Section 132 to catch hold of offenders enabling companies to avail input credit illegally. The Court found the respondent's arguments regarding accountability of only individuals engaged in management unsustainable and observed that while considering bail, courts should not delve into the legality of arrest unless there is a gross violation.
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